REVENUE
42.35 - inheritance and estate tax
42.35.101
definitions
42.35.102
determination of domicile
42.35.103
determination of situs
42.35.104
transfer of assets--waiver
42.35.201
property subject to tax
42.35.202
property of resident owners
42.35.203
property of nonresident owners
42.35.204
exceptions
42.35.211
transfers in contemplation of death
42.35.212
burden of proof
42.35.213
gifts
42.35.214
determination of transferor's intent
42.35.221
transfers under power of appointment
42.35.222
liability for tax
42.35.231
transfer of joint interest property
42.35.232
treatment when death occurred prior to july 1, 1977
42.35.233
treatment when death occurred on or after july 1, 1977 , and prior to july 1, 1979
42.35.234
treatment when death occurred on or after july 1, 1979
42.35.241
transfer of insurance proceeds
42.35.242
debts satisfied by insurance proceeds
42.35.243
effect of making proceeds payable to different transferees
42.35.244
annuity proceeds and matured endowments
42.35.301
time of imposition
42.35.302
transfer dates
42.35.311
valuation of property
42.35.312
determination of clear market value
42.35.313
funeral expenses
42.35.314
expenses of last illness
42.35.315
taxes owing at death
42.35.316
ordinary expenses of administration
42.35.317
limited, future, and contingent estates
42.35.321
valuation of real estate
42.35.322
valuation of leaseholds
42.35.323
valuation of growing crops
42.35.331
valuation of stocks and bonds
42.35.332
securities traded on open markets
42.35.333
use of bid and ask prices
42.35.334
incomplete price information
42.35.335
securities listed on several exchanges
42.35.336
untraded and closely held securities
42.35.337
shares in open-ended investment companies
42.35.341
valuation of cash, notes, and accounts receivable
42.35.342
valuation of insurance
42.35.343
valuation of annuities
42.35.401
imposition of estate tax
42.35.405
imposition of generation-skipping transfer tax
42.35.501
election of alternate valuation
42.35.502
elections to specially value less than all qualified real property included in an estate
42.35.503
time and manner of making election
42.35.504
agreement to special valuation by persons with an interest in property
42.35.505
material participation requirements
42.35.506
types of qualified property
42.35.507
period material participation must last
42.35.508
period property must be owned by decedent and family members
42.35.509
required activities - in general
42.35.510
special rules for corporation, partnerships and trusts
42.35.511
method of valuing farm real estate
42.35.512
gross cash rental
42.35.513
documentation required of personal representative
42.35.514
cash rentals - arm's length transaction required
42.35.515
rent comparables
42.35.516
comparable real property
42.35.517
adjustment-rent
42.35.518
tax deduction
42.35.519
comparable real property defined
42.35.520
determination of interest rate in capitalization formula